AG 90-006 - STATE OF WASHINGTON-Dept of Revenue
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CAG 90-6
AGREEMENT BETWEEN THE STATE OF WASHINGTON, DEPARTMENT OF REVENUE
AND THE CITY OF FEDERAL WAY REGARDING ADMINISTRATION AND
COLLECTION OF LOCAL LEASEHOLD EXCISE TAX
THIS AGREEMENT, Made this 15th day of February, 1990, by and
between the State of Washington, Department of Revenue,
hereinafter referred to as the Department, and the above
designated City, hereinafter referred to as the City, WITNESSETH:
WHEREAS, The Legislature of the State of Washington has by
chapter 61, Laws of 1975-76, 2nd ex. sess., authorized cities and
counties to impose a local leasehold excise tax, and
WHEREAS, It is provided in section 8 of said act that any
city or county imposing a local leasehold excise tax by ordinance
shall, prior to the effective date thereof, contract with the
Department for the administration and collection of said tax, and
WHEREAS, The City has by ordinance, a copy of which is
attached hereto, elected to impose a leasehold excise tax
commencing on the first day of March, 1990,
NOW, THEREFORE, To effectuate section 8 of
aforementioned act, the parties hereto agree as follows:
the
1. The Department shall exclusively perform all functions
incident to the administration and collection of the taxes
imposed by the said ordinance, other than criminal prosecutions.
2. The Department shall retain from the taxes so collected
the amount of two percent thereof as expenses of administration
and collection. Said amount shall be subject to review during
January of each year.
3. The remainder of said taxes so collected shall be
deposited by the Department in the Local Leasehold Excise Tax
Revolving Fund under the custody of the State Treasurer.
4. In carrying out its administration and collection duties
hereunder, the Department shall, insofar as the same are
applicable, apply the administrative provisions contained in
chapters 82.02 and 82.32 RCW, and the Department's rules and
regulations promulgated pursuant to RCW 82.32.300, as the same
exist or may hereafter be amended. The Department shall adopt
additional rules and regulations, in accordance with the State
Administrative Procedure Act, to facilitate the administration
and collection of the local taxes as it may deem necessary or
desirable.
5. The Department shall perform its duties hereunder so
that as far as possible the local leasehold excise tax adopted by
the City shall be administered and collected in a manner which is
as consistent and uniform as possible with the state leasehold
ORIGINAL
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excise tax and facilitates the imposition of the local leasehold
excise tax upon individual taxable events simultaneously with the
imposition of the state leasehold excise tax.
6. The City shall have the right from time to time to
examine the records of the Department as they concern taxpayers
subject to the aforementioned ordinance.
7. The allocation of local leasehold excise tax collections
among the various cities and counties will be sent by the
Department to the State Treasurer within 60 days after the close
of the first bimonthly period for which the tax is imposed and
thereafter on a bimonthly basis.
8. All refunds and credits for local leasehold excise tax
made by the Department shall be charged to the City.
9. The Department shall require redistribution to the
affected counties or cities, of any tax, penalty and interest
distributed to a county or city other than the county or city
entitled thereto but such redistribution shall not be made as to
amounts originally distributed earlier than three bimonthly
periods prior to the bimonthly period in which the Department
obtains knowledge of the improper distribution.
10. This agreement shall take effect on the 1st day of
March, 1990, and shall thereafter be automatically renewed on
December 31 of each year unless one of the parties gives written
notice of termination on or before November 1 of , each such year.
11. In witness whereof the parties hereto have affixed
their signature the day and and year first above written.
DEPARTMENT
STATE OF W
By
CITY OF FEDERAL WAY
By ~4 ~
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~ Mayor
Debbie Ertel
Interbn City Manager
Allen Locke
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cl'h' OF
FEDERAL WAY
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31132 28th Avenue SoUth
P.O. Box 80S7
federal Way. WA 98003~80S7
(206) 941-16%
Council Members
Mary Gate~
Jim Handmachcr
Jod Mark~
Bob Stead
Lynn TempletOn
Jim Webster
February 21, 1990
State of Washington
Department of Revenue
MS-AX-02
Olympia, WA 98504-0090
Attn:
Gerald A. Hepler, Supervisor
Re:
Miscellaneous Tax-Leasehold
city of Federal Way, WA (CAG 90-6)
Dear Mr. Hepler:
Enclosed herewith for your records, is fully-executed
Agreement between the State Department of Revenue and the
City of Federal Way regarding Administration and Collection
of Local Leasehold Excise Tax.
Thanks for your courtesies in the matter.
Yours very truly,
CITY OF FEDERAL WAY
~U¿J it ,nttctd
Delores A. Mead, CMC
City Clerk
Enclosure
cc: City Manager
Finance Director
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RECEIVED
STATE Of WASHINCTON FEB 1 9 1990
DEPARTMENT OF REVENUECITY OF FEDERAL WAY
Olympia, WashmMlon 98504-(XJ<.JO ¡\1S-AX-01
February 15, 1990
City of Federal Way
Post Office Box 8057
Federal Way, WA 98003-8057
Dear City Official:
Enclosed are two copies of the Agreement between the City and the
Department of Revenue for collection of leasehold excise tax.
Please have the appropriate city official sign and return one
copy to my attention in the enclosed return envelope as soon as
possible.
Should you have any questions, please feel free to call me at
(206)753-1191 or State SCAN Network 234-1191.
Sincerely,
WASHINGTON STATE
DEPARTMENT OF REVENUE
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Gerald A. Hepler, Supervisor
Miscellaneous Tax - Leasehold
GAH:mr
Enclosures
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